Islamic Banking menagement, assets and libilities

3. Assets and Liabilities structures in Islamic banking

The cognition of assets and liabilities structure in Islamic banking requires assets and liabilities items to be considered on the basis of Islamic Shariah.

General structure of assets and liabilities in Islamic banking

ASSETS

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  Cash and short-term funds Deposits and placements with banks and other financial institutions
  
• 
  Short term investment (i.e., Sukouk)
  
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  Allowance for bad and doubtful financing
  
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  Financing and advances based on Islamic contracts
  
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  Direct investment
  
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  Other assets
  
• 
  Fixed Assets
  
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  Property, plant, and equipment
  
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  Other tangible assets
  

TOTAL ASSETS

• 
  Off Assets
  
• 
  Customer commitment and contingencies